2005 (2) TMI 406

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..... rtificate issued by the Proper Officer of Customs and since the appellant has not furnished any such certificate credit has been denied. The contention of the learned Counsel is that the certified copy of the Bill of Entry had been produced by the appellant and the certificate should have accepted that as equivalent to certificate and credit allowed. 2. I have heard the learned DR and also perus .....

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..... ied as "True copy" by the Superintendent of Kandla Port. The import took place at that Port and the document contains all the particulars relating to import, payment of duty etc. Thus, the authenticated photocopy contains all particulars, which are required to be certified. I am, therefore, of the view that the Commissioner is in error in not allowing the credit. Accordingly, the stay application .....

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